Distribution and analysis accounting form



Aug. 30, 1932. v H. c DAVIS 1,873,997

DISTRIBUTION AND ANALYSIS ACCOUNTING FORM Filed 001;. 16, 1931 INVE T'OR M Q $5M,

ATTQFEEY u t 2. 3 4

Patented Aug. 30, 1932 UNITED STATES PATEN'II OFFICE HERBERT C. DAVIS, 015 DETROIT, MICHIGAN, ASSIGNOR TO THE MGBEE BINDER COM- PANY, OF ATHENS, OHIO, A CORPORATION OF OHIO DISTRIBUTION AND ANALYSIS ACCOUNTING FORM Application filed October 16, 1931. Serial No. 569,164.

My invention relates to accounting systems in which it is desired to allocate or distribute various charges and credits to various accounts such as distributing sales items to various sales accounts or distributing amounts of sales to stock accounts, while the original records may be used for other work. I shall describe it in connection with the above.

It is well known that when an invoice is furnished to a customer it frequently calls for a large variety of articles. After it has been made out it is necessary for a bookkeeper to allocate the various items and post them to the individual accounts. This entails an enormous amount of work and there is an everpresent danger of missing an entry or copying the wrong figures with attendant disastrous results.

My invention has for its object to provide a method which, if employed, makes it possible for the making out of the original invoice to automatically reproduce the different items on separate perforated strips which can afterwards be removed and distributed to their various accounts without any additional typewriting or copy of any kind.

My means of accomplishing the foregoing objects may be more readily understood by 80 having reference to the accompanying drawing in which- Fig. 1 is an exploded perspective view of an invoice constructed by employing my improved method;

Fig. 2 is also a perspective View showing some of the sheets torn off to show how I provide for separate registrations of various items; and I Fig. 3 is a fragmentary detail view of the back of the set.

Similar reference numerals refer to similar parts throughout the entire description.

As shown in the drawing, I provide a number of sheets of paper, as i1lustrated,'they are numbered 1 to 5.. The top sheet 1 is the regular form of invoice and I have shown it filled out with seven different items. Be-

tween this sheet 1 and sheet 2, I place a sheet of carbon paper 6. Thus is provided a -complete clean copy sheet 1 for the customer, a second complete copy (sheet 2), made by the carbon paper 6 to be kept at the oflice of the manufacturer, the remaining sheets 3, 4 and 5, have strips 7 of transfer material such as wax carbon printed on the back of each sheet, as clearly seen in Fig. 3. These carbon strips 7 are spaced 'to register with the typewriter and are staggered by non-transferring strips so that while the entire space is covered with carbon in no instance does either transferring strip overlie another. This is very clearly shown in Fig. 1, the result being that each typewritten line is transferred by one of the carbon strips to that portion of the sheet underlying the strip. Each of the sheets containing one strip is perforated as at 9 so that it forms a separate slip when detached. In this way there appears upon its surface an exact impression of an entry of one of the items which appear on the complete invoice. Each perforated slip is provided with a hole 10 which is punched out for conveniently assembling on suitable pegs (not shown). For convenience and to ensure proper alinement, I put the sheets up in what is termed, in the trade, individually blocked sets that is where all of them are held together at the top of the strip of glue. In lieu of the carbon stripes it may be foun desirable in practice to obscure portions of the strips in which case ordinary carbon sheets may be used.

It will be obvious that in this way I entirely eliminate any possibility of error in transferring the entries as the slips necessarily are exact copies of the items as written on the complete invoice and if it is cor rect, the slip must be. It will be seen that the slips may be conveniently sent to various d-ao departments for their record thus greatly facilitating the work of keeping track of the stocks therein.

Having described my invention what I regard as new and desire to secure by Letters Patent is v 1. A manifold set of superimposed sheets, comprising an original sheet and a plurality of copy sheets, the copy sheets each being divided by a plurality of weakening lines -to form a plurality of strips, there being a stripe of transfer material between each strip and its superimposed sheet, the stripes of transfer material of the several sheets being 5 disaligned.

2. A manifold set of superimposed sheets, comprising an original sheet and a plurality of copy sheets, the copy sheets each being divided by a plurality of weakening lines to form a plurality of strips, there being a stripe of transfer material between each strip and its superimposed sheet, said transfer stripes being narrower than the strips, the

stripes of transfer material of the several sheets being disaligned.

3. A manifold set of superimposed sheets, comprising an original sheet and a plurality of copy sheets, the copy sheets each being divided by a plurality of weakening lines to form a plurality of strips, there being a stripe of transfer material between each strip and its superimposed sheet, the stripes of transfer material of the several sheets being disaligned, each strip having a single stripe in manifold relation thereto.

4. A manifold set of superimposed sheets, comprising an original sheet, a second sheet and a plurality of additional sheets, the additional sheets each being divided by a plurality of weakening lines to form a plurality of strips, each strip having a stripe of transfer material narrower than the strip, said stripes of transfer material being so located that the projection of the stripes upon the bottom sheet forms a continuous block.

HERBERT C. DAVIS. 

